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IFRS update - Week 30

Een wekelijks overzicht van de laatste ontwikkelingen rond International Financial Reporting Standards (IFRS) en externe verslaggeving.

IFRS Update of standards and interpretations in issue at 30 June 2019
IFRS Update is an overview of upcoming changes in standards and interpretations issued by the IASB and the IFRS IC as at 30 June 2019 that will be effective for the first time for reporting periods ended at that date or thereafter. It also summarises key features of selected IASB projects and recent IFRS IC agenda decisions.
(Bron: EY)

New on the Horizon - Amendments to IFRS 17 Insurance Contracts
The proposed amendments to IFRS 17 Insurance Contracts have been published. The key proposals are a one-year deferral of the effective date of IFRS 17 to 1 January 2022 and changes to the standard's requirements in seven important areas.
(Bron: KPMG)

IFRS Foundation to publish stakeholder engagement register
The IFRS Foundation will publish a register to provide a public record of the International Accounting Standard Board members' engagement with stakeholders.
(Bron: IFRS Foundation)

EFRAG invites users of the financial statements of insurers to express their views by interview
EFRAG has published its draft comment letter in response to the IASB's Exposure Draft ED/2019/4 Amendments to IFRS 17. EFRAG is inviting users to express their views on this draft comment letter in an interview. Expressions of interest in participating in this outreach are requested by Friday 16 August 2019.
(Bron: EFRAG)

FASB to propose delaying effective dates for 4 major standards
FASB plans to propose delaying effective dates for four key standards for certain groups of financial statement preparers after a series of votes taken at a board meeting Wednesday.
(Bron: Journal of Accountancy)

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  • Letter to IFRS Foundation / EFRAG on Exposure Draft on proposed amendments to the due process handbook

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